Accounting, 6th Edition（会计学） 下载 mobi 免费 pdf 百度网盘 epub 2025 在线 电子书

The new edition of this well-respected and reliable textbook offers you-the student an updated and student-friendly introduction to the study of accounting. A sound knowledge of the accounting process will give you a valuable set of skills for assessing and determining financial decisions, and for analysing and solving diverse business problems. The focus of Accounting6e is on the core accounting skills and competencies you will need to move forward with your accounting studies and beyond university into your business career, irrespective of the professional path you may select.Accounting 6e builds on the strength of earlier editions to offer a clear and concise explanation of the accounting process. The new edition establishes a new benchmark for the presentation and explanation of financial reports and accounting information in accordance with the many changes introduced by the international financial reporting standards. The authors' aim is to build your understanding of the accounting process, and give you confidence in applying accounting information.

Preface

Part 1 Accounting for decision making

1 Decision making and the role of accounting

2 Financial statements for decision making

Part 2 Accounting systems and processes

3 Recording transactions

4 Adjusting the accounts and preparing financial statements

5 Completing the accounting cycle

6 Accounting for retailing

7 Accounting systems

8 Accounting for manufacturing

9 Cost accounting systems

Part 3 Financial planning, control and decision making

10 Cash management and control

11 Cost-volume-profit analysis for decision making

12 Budgeting for planning and control

13 Performance evaluation for managers

14 Differential analysis, profitability analysis and capital budgeting

Part 4 Equity in business

15 Partnerships: formation, operation and reporting

16 Companies: formation and operations

Part 5 Accounting regulation of assets and liabilities

17 Regulation and the conceptual framework

18 Receivables

19 Inventories

20 Non-current assets: acquisition and depreciation

21 Non-current assets: revaluation, disposal and other aspects

22 Liabilities

Part 6 External reporting and performance evaluation

23 Presentation of financial statements

24 Cash flow statements

25 Analysis and interpretation of financial statements

Appendix: Time value of money

Key terms

Index

John Hoggett, BCom (Hons), BTh, MFM (Qld), AAUQ, FCPA, is senior lecturer at Curtin University of Technology, Western Australia. During his 30+ years as an academic, he has taught company accounting and accounting theory to undergraduate and postgraduate

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书籍介绍

Accounting 6th edition continues the strong reputation established by this leading Australian text as the most comprehensive book for students studying introductory accounting at either undergraduate or postgraduate programs. The new edition is ideal for accounting and non-accounting majors alike illustrating the applications of accounting and its role in making business decisions. Accordingly, material on the accounting process and the regulatory environment has been thoroughly updated in line with the new IFRSs and the equivalent Australian accounting standards. The previous editions were renowned for the number of exercises and problems, and the new edition builds upon this superior teaching feature. The aim of the exercise material is to encourage student confidence in using accounting through the development of skills in decision-making, critical thinking, ethical thinking, analysis and communication. NEW TO THIS EDITION * IASs referenced before equivalent AAS.* New improved design for student ease and readability* Financial Accounting 6th edition contains a unique chapter on the dissolution of partnerships that is not found in Accounting 6th edition.* All content has been updated to accord to the latest accounting standards and terminology. Income Statement, formerly known as the Statement of Financial Performance ore Profit and Loss Statement, and Balance Sheet, formerly known as the Statement of Financial Position are used throughout.* End of chapter exercises and problems are clearly identified as service, retail or manufacturing through the use of a margin icon. And all questions and problems can be GST non-compliant or compliant.* End of chapter problems have been coded according to the level of difficulty and time they take to complete.* Questions for Review have been integrated into the body of the text to promote mastery of the concept before progressing on to the next learning objective.* Clear, thorough description of GST is supported with clear and correct worked examples. A GST icon appears on the end of chapter exercises and problems that require the student to account for it. Additionally, the GST is covered in the Appendix to Chapter 3 to provide further detail on terminology, how the GST operates, and reference to relevant legislation.* Chapter 7 Accounting Systems uses MYOB Accounting Plus version 14 for illustration. The role of AIS is integrated throughout the text where appropriate. * Scene Setter vignette highlights a business experience that will be developed and explained through the chapter. They make an ideal lecture starter.* Link to Business vignette profiles the role and impact of accounting information in various business settings.* Activities Boxes ask students to apply the information they have just read to their own business experiences. * Career Profiles highlight the diversity of professional roles for graduates with an accounting qualification.* Expanded and enhanced ancillary package for both students and instructors including practice tests, extra activities and eFlashcards on the text website. FEATURES * Learning Checks are positioned throughout the chapters and summarise the key learning outcomes for each chapter.* Clear, comprehensive and easy to follow explanations of accounting processes. * Concepts for Review start every chapter. Students can see what content they must master before proceeding.* Extensive problem set at the end of each chapter including discussion questions, exercises, problems and many case studies. The end of chapter material has a strong decision making emphasis to help students understand how accounting information is used to make business decisions. * End of chapter case studies have been thoroughly updated and almost all are based on real data and real firms. The case studies include* Decision making* Critical thinking* Communication/Group activity* Ethical issues* Financial reporting* End of chapter glossary is page referenced back to where the terms was defined * The most comprehensive supplements package for both students and instructors of any introductory Australian accounting text on the market SUPPLEMENTS: PowerPoint, Solutions manual, Test bank, Computerised test bank, Tutors guide, Art files